{"data":{"id":"us/18-cfr-367.1650","jurisdiction":"us","citation":"18 CFR 367.1650","heading":"Account 165, Prepayments.","body":"This account must include amounts representing prepayments of insurance, rents, taxes, interest and miscellaneous items, and must be kept or supported in a manner so as to disclose the amount of each class of prepayment.","path":["Title 18—Conservation of Power and Water Resources","CHAPTER I—FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY","SUBCHAPTER U—REGULATIONS UNDER THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT","PART 367—UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT TO THE PROVISIONS OF THE PUBLIC UTILITY HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT","Subpart F—Balance Sheet Chart of Accounts"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-18.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:24:34Z","sha256":"06d45429cfb6841207207ea1da977020f551f17165e5fc678ca7971ce4392145","source_id":"us-cfr","stale":true,"prev":"us/18-cfr-367.1630","next":"us/18-cfr-367.1710"},"notice":"GroundRules: Original legal text. Not legal advice."}